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The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analysis model with SPSS. The conclusion in this study is that managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, and dividend payout ratio have a significant positive effect on income smoothing. Meanwhile Bonus Plan did not have significant effect on income smoothing.

Leadership is the ability to influence the behavior of a group towards achieving goals. The main focus of this research is the behavioral approach of leadership in the context of management. This approach emphasizes the behavior and actions of leaders as the main factors in influencing individual and group performance in organizations. The purpose of this study is to analyze various theories and research related to the behavioral leadership approach, the concept of leadership behavior approach, leadership style based on the behavioral approach, various behavioral approach theories, such as the Michigan study, the Ohio study, and the Managerial Grid/Leadership grid, as well as various case studies from previous studies. The method used is a literature review study method, such as from books, journals, and several previous studies. The results of this study emphasize the importance of an effective leadership behavior approach in achieving organizational goals. Leader behavior has a significant influence on employee motivation, performance, and satisfaction. Therefore, it is important for organizations to understand and implement effective leadership principles and styles to create a productive and motivating work environment.

The role of management in improving the quality of education in the digital era aims to plan education that is fair, of high quality, effective and responsible, and enhances the positive image of education. The research process aims to provide knowledge about the need for management in educational organizations. Researchers used a descriptive-qualitative method by relying on library research or library research. Data collection was then analyzed using descriptive-analytical techniques, this analysis process involved review and evaluation. Management is a valuable element of an organizational institution that manages a life with the hope that it can run smoothly without obstacles. The urgency of improving the quality of education in the digital era includes the quality of student learning, supporting the government's independent learning program. There are challenges and obstacles to education management, namely the lack of educator skills in dealing with the digital era, security threats such as data hacking. Management, quality, education, digital, and challenges.

The application of student data management training aims to provide participants with understanding and skills in using Microsoft Excel for student data management. Management of student data is often needed in data management, such as making student report cards every semester at school. The Microsoft Excel application allows for personal and efficient management, by combining data from separate sources into one excel. During the training, participants will be taught the introductory concept of Microsoft Excel, the steps for preparing data, creating value columns in Excel, and merging data into templates. This training will also discuss the benefits of using Microsoft Excel, including time efficiency and accuracy in managing student data to be processed. Through a combination of theory and practical exercises, participants expected to be able to master the steps in the process of managing student data which will be explained using Microsoft Excel. It is hoped that the results of this training will give participants the ability to create personal and efficient student value data, including education and other organizations. Thus, this training contributes to increasing the effectiveness of communication in various activities that involve the process of managing student value data.

Anxiety among adolescents is a growing concern due to its significant impact on their mental and physical well-being. Providing anxiety education in schools can be a crucial step in imparting understanding and stress management strategies to teenagers. This activity aims to conduct an anxiety education program for 10th-grade students at Kalam Kudus II Senior High School, Jakarta. The program is implemented using the PDCA (Plan-Do-Check-Act) method, comprising four stages. The planning stage involves identifying objectives, analyzing needs, planning the content, and scheduling the sessions. Subsequently, in the execution stage, 10th-grade students are given education on anxiety and stress management through presentations and group discussions. Demonstrations and practice of stress management techniques are provided to enable students to apply the skills taught. Upon completing the program, an evaluation is conducted to assess students' understanding of the material and their application of stress management techniques in their daily lives. Feedback from students is collected to evaluate the effectiveness of the activity and identify areas for improvement in future sessions. This initiative is expected to benefit 10th-grade students at SMA Kalam Kudus II, Jakarta, in coping with anxiety and stress during their adolescent years. The education program aims to enhance their understanding of anxiety and equip them with valuable skills for stress management. Ultimately, it is hoped that these teenagers will be better prepared to face life's challenges and achieve improved mental well-being  

The inclining situation of the Covid-19 pandemic has also pushed back the tourism economy, including hospitality. The purpose of this activity is to carry out community service activities with the general theme of capacity building at Kasuari Exotic Resort located in Bandongan Subdistrict, Magelang Regency, Central Java Province. The topics conveyed were about digital marketing and English for hotels. The target participants were management and staff at Kasuari Exotic Resort. This activity lasted for 3 (three) months starting from November 2022 to January 2023 in accordance with the agreement of both parties. This activity was carried out entirely in the Kasuari Exotic Resort Meeting Room. This activity involving a team of lecturers and students and the management and staff assigned from Kasuari Exotic Resort as participants. The materials given were Photography, Videography, English for Hospitality, Tourism Finance Management, E-Business, E-Commerce, Basic Web and SEO, and Digital Marketing

Management of Village Fund Utilization in Infrastructure Development carried out by the Village Government to support community development and empowerment. Qualitative research method with a descriptive approach by examining four aspects, namely planning, organizing, mobilizing and supervising. Data collection techniques include observation, interviews, documentation and triangulation. The determination of informants was carried out "Purposively", namely deliberately selecting 5 people to become informants. The data analysis stages are: Data Collection, Data Condensation, Data Presentation, Conclusion Drawing. The results of this research show that the Management of Utilizing Village Funds in Infrastructure Development in Puse Village, South Dampal District, Toli-Toli Regency begins with the planning process, namely the Village Development Planning Conference (musrenbang). then in the organizing stage at this stage the organizing in terms of division of work is carried out by the village head. Implementation Process where the implementation of activities and supervision processes is carried out by supervisors from the sub-district village and district supervisors.

This community service activity aims to increase understanding and ability in preparing accountable and transparent financial reports at SDN 1 Aji Jaya KNPI. Through this outreach, it is hoped that the school can manage school operational assistance funds more effectively and efficiently and can properly account for them to interested parties. In this activity, lecturers from the Mitra Indonesia University Faculty of Business Study Program provided practical guidance and training to teachers and school staff, including direct practice in preparing financial reports based on real cases in schools. Evaluation is carried out through an assessment of financial reports prepared by participants as well as feedback from participants regarding counseling materials and methods. The results include increased understanding of teachers and school staff regarding financial accountability and transparency, the realization of accountable and transparent financial reports at SDN Aji Jaya KNPI, as well as increased trust from parents and other parties in the management of school operational assistance funds. Through this effort, it is hoped that it can increase accountability and transparency in financial management at the school, as well as optimize the use of school operational assistance funds to improve the quality of education.

Kukuh Village in Kerambitan District has a hilly topography, large rivers, and high rainfall, which makes the area prone to disasters, especially floods, landslides, and extreme weather. In order to overcome these problems, the Community Service Program (PKM) aims to: 1) create a Disaster Prone Map, Safe Zone Map, Evacuation Route Map, and Temporary Refuge Map; 2) build an informative, interactive, effective, and efficient village disaster information system based on digital technology; 3) organize counseling and training on disaster management to improve community preparedness; 4) provide disaster support tools. The implementation of the community partnership program uses the Knowledge Transfer approach through counseling and training, Technology Transfer through participatory mapping, and Diffusion of Science and Technology through the creation of the SIKADEK application (Kukuh Village Disaster Information System). The PKM results include a Disaster Map that is integrated with the SIKADEK application as a Disaster WebGIS feature, including weather information, distribution of disaster-prone areas, disaster history, and Balinese lunar calendar information (Sasih). Training and counseling increased the capacity of Pokdarwis with knowledge about disaster-prone locations, safe zones, rallying points, evacuation routes, utilization of disaster features in the SIKADEK application, as well as knowledge about disasters, vulnerable areas, management, and disaster mitigation. In addition, disaster support facilities such as signs, water rescue packages, and first aid packages have been fulfilled through this activity.

Many of the MSMEs are only focused on their sales and marketing strategies and then ignore their company's financial reports. Business financial reports are important for every business because they can provide an overview of the company's performance and the current state of the business. The problem of managing funds is a key factor that can lead to the success or even failure of MSMEs. ). Errors in cash management can make MSMEs suddenly no longer have cash for operational needs every day. In this assistance, the author introduces an application that can be applied via a smartphone called Financial Records. The purpose of this mentoring activity is to equip MSMEs with the knowledge and skills to make digital financial reports. In addition, it is hoped that in the long term it will change the behavior and culture of oral in business to become written. The method used is action research in which the author makes observations about which MSMEs need assistance regarding their financial management. In this activity get a positive response from both partners. Authors together with partners share information and practice preparing financial reports together. Through this activity, Cemal – cemil By Dian and Finza Cake & Cookies partners already have the Financial Records application and are proficient in managing it

The main goal of community education about stroke is to disaminate information in order to increase awareness of stroke including signs and symptoms, risk factors, appropriate emergency response, and effective prevention strategies. Extension activities provide an in-depth understanding of the dangers of dangerous blows and the importance of preventive measures through counseling media and seminars. This activity also seeks to provide assistance in recognizing early symptoms, treatment and management as early as possible, and education about a healthy lifestyle to reduce the risk of stroke. Thus, counseling about stroke is very important in reducing the incidence of stroke, early treatment, prevention and post-stroke rehabilitation to provide a better quality of life.

Educational organization strategy is the most important element in facing global challenges at the secondary school level. In an increasingly complex era of globalization, secondary schools are expected to be able to produce graduates who are competent and ready to face the demands of the rapidly changing world of work. This article was created to find out and analyze how the strategy of educational organizations at the secondary school level in facing global challenges. This research uses a qualitative approach with a descriptive method research type sourced from literature studies. Literature study is one of the research methods that uses the results of reviews from other journals as a source of reference. From the results it is known that: (1) Educational organization must be well implemented in secondary schools in line with the times. (2) It is important for education to be integrated with strategic management that ensures that educational goals and long-term vision are achieved. (3) Education as an organization also needs compact cooperation between the community and the government to build synergy between educational institutions.    

PT. Admiral Lines Belawan Branch is a company that operates owned vessels and is also engaged in agency services. In the sense of representative of the ship owner / principle for processing documents at the port for both arrival and departure of the ship. Ports as arrival and departure terminals for ships and cargo need to provide adequate facilities and services so that ships can be served smoothly and efficiently. Managing the arrival and departure of a ship more smoothly and efficiently cannot be separated from an application called the INAPORNET system. The position of the port as the gateway for a ship entering/leaving the port, especially from within the country or abroad or vice versa, must obtain approval from the authorized agencies at the port, such as the Harbor Master's Office and Port Authority (KSOP), Health Quarantine, Customs and Excise, Immigration. This notification is to ensure that the ship and its cargo entering/exiting the port have complied with the provisions of applicable laws and conventions. Management of the needs and interests of ships and their cargo is carried out by shipping company branches such as PT. Belawan Branch Line Admiral. In writing this paper the author used methods, literature and the internet.

Community service activities to provide training on preparing financial reports at the Yasmin Fatayat Nahdlatul Ulama Cooperative Center, Lampung Province. Activity methods include material presentation, discussion, training and mentoring. series of activities: presenting material on preparing financial reports, the aim of this training socialization is that it is hoped that the central management of the Yasmin PW Fatayat NU cooperative, Lampung Province, can prepare financial reports every month.

Financial intelligence is an individual's ability to understand, manage, and optimize the management of personal finances. Financial mathematics is becoming an important tool in developing financial intelligence. In this research using literature study method this method involves the search and collection of information from related literature sources. Through financial mathematics, one can calculate the future value of an investment, estimate the return on an investment, calculate annuity payments, understand the concept of time value of money, and analyze investment risk. The application of financial mathematics in financial intelligence provides an advantage in taking better financial decisions and managing finances effectively. By utilizing financial mathematics, one can improve their understanding of Finance, make effective financial planning, and take better financial decisions.

This research explores the role of emotions in intercultural communication through an ethnographic study of a multicultural community. Findings show significant variations in patterns of emotional expression across different ethnic groups and cultures, where cultural norms play an important role. Emotions such as joy, anger and disappointment are expressed differently based on cultural background, with examples such as East Asian holistic approaches compared to North American individual focus. Emotion regulation strategies also vary, influenced by the situation, individual disposition and cultural adaptations. Cultural values, norms and beliefs impact emotional experiences, with the interaction of gender and culture shaping the perception and expression of emotions.  Emotions play a key role in the dynamics of intercultural interactions, influencing relationship formation and the potential for conflict. Practical implications emphasize the importance of culturally sensitive communication for effective diversity management in organizations, improving team efficiency, and supporting organizational change. The research contributes theoretically by offering insights into the complexity of emotional processes in culturally diverse environments, enriching intercultural communication theory and the psychology of emotion. These results confirm the importance of an in-depth understanding of cultural diversity in emotions to promote more harmonious and effective interactions in multicultural environments.

Community service is non-formal education for physical education teachers in schools, through educational activities, and educational outreach that can support community development. Education for the community is one of the implementations of the tri-dharma of higher education. Community service through the socialization of the Serpassring Volleyball Game at Physical Education Teachers' Kkg Activities in Karangpucung District is an effort to: (1) find out and provide a level of understanding of sports human resource management knowledge for Physical Education teachers in schools in Karangpucung District; (2) Knowing and describing the potential of sports human resources in Karangpucung District schools. This Community Service aims to provide education for physical education teachers in each school about understanding the Serpassring Volleyball Game and identifying talent from an early age in schools to create a generation of high achievers. As a result of this community service, there is an increase in knowledge about skills in preparing training programs and understanding of identifying children's talents in looking for athletes in schools, especially in the field of Serpassring Volleyball.

This study aims to analyze the role of social media marketing in the development of the Arcos Packaged Drinking Water (AMDK) business. By using in-depth interviews with Arcos management and marketing teams, this study reveals how digital marketing strategies, especially through social media such as Instagram, Facebook, and Twitter, play an important role in increasing brand awareness, market reach, and consumer loyalty. The results of the study show that collaboration with influencers, the use of attractive visual content, and active interaction with consumers through social media have had a significant positive impact on sales growth. In addition, the ability of social media to enable real-time interaction with consumers helps companies to dynamically adjust their marketing strategies and respond to market needs more effectively. However, this study also notes challenges, especially related to competition in the packaged drinking water industry. This study concludes that social media marketing is a very effective and efficient tool for developing a business, but it requires a creative strategy and continues to adapt to changes in digital trends. Recommendations for future research are to explore newer social media platforms, combine qualitative and quantitative research methods, and conduct comparative studies with other brands in similar industries.  

The process of planning, implementing, controlling, and maintaining, as well as developing development results is one of the keys to the success of any development effort. However, coordination is the organization of the relationship of joint efforts to obtain unity of action in achieving goals. Coordination is an effort to adjust different parts, so that the activities of the parts are completed on time, so that each can contribute its maximum efforts, in order to obtain overall results. Coordination of a large number of parts in any organization-wide effort is so important that some put it at the center of analysis. Effective coordination is a necessity to achieve good administration/management and is a direct responsibility of the leadership. Coordination and leadership are inseparable and therefore influence each other. Effective leadership will ensure good coordination because the leader acts as a coordinator  

The Toraja Church Youth Fellowship (PPGT) is an inseparable part of the church's organizational structure. PPGT has various work programs designed to foster enthusiasm and direct the young generation to become an independent generation in various aspects. Entrepreneurship seminar activities in the Sub Theme: Identifying Wants or Needs aim to provide financial education for the younger generation so they are able to manage personal finances through self-identification of whether they buy goods because they really need them or just because they want them. This activity is attended by more than ± 25 people. The method used is lecture, discussion and question and answer. The result of this community service activity is that the young generation is able to define what wants and needs are and is able to identify needs or desires in making decisions to purchase a product.